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Contents

Official guidance
Company Taxation Manual

CTM90600 · Corporation Tax self-assessment (CTSA): Claims and elections

  • CTM90602 · Introduction
  • CTM90605 · Quantification
  • CTM90610 · Time limits
  • CTM90615 · Mistakes
  • CTM90620 · Categories
  • CTM90625 · Affecting only one accounting period
  • CTM90630 · Affecting more than one accounting period
  • CTM90635 · Amended return, outside return
  • CTM90640 · Must be made in a return
  • CTM90645 · Outside normal time limits
  • CTM90650 · Consequential claims-general principles
  • CTM90655 · Another person’s liability affected
  • CTM90660 · Reduction in overall liability
  • CTM90665 · Consequential claims and elections - deliberate or careless
  • CTM90670 · Corporation tax self-assessment (CTSA): Claims: Relief from double assessment
  1. Company Taxation Manual
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  3. /Corporation Tax self-assessment (CTSA): Claims and elections: Contents

CTM90620 | Corporation tax self-assessment (CTSA): Claims and elections: Categories

From HM Revenue & Customs · Company Taxation Manual

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Claims and elections under CTSA fall into three categories.

  1. Claims that affect only one accounting period, ().

  2. Claims that affect more than one accounting period, ().

  3. All other claims and elections, ().

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